Florida Senate - 2012 SB 760
By Senator Hays
20-00320-12 2012760__
1 A bill to be entitled
2 An act relating to local business taxes; repealing ch.
3 205, F.S., which established the Local Business Tax
4 Act; amending ss. 202.24, 213.0535, 213.756, 290.0057,
5 337.401, 376.84, 379.3761, 482.071, 482.242, 489.119,
6 489.127, 489.128, 489.131, 489.516, 489.521, 489.5315,
7 489.532, 489.533, 489.537, 500.511, 501.016, 501.143,
8 501.160, 507.13, 539.001, and 559.939, F.S.;
9 conforming references and cross-references; providing
10 an effective date.
11
12 Be It Enacted by the Legislature of the State of Florida:
13
14 Section 1. Chapter 205, Florida Statutes, consisting of
15 sections 205.013, 205.022, 205.023, 205.0315, 205.032, 205.033,
16 205.042, 205.043, 205.045, 205.053, 205.0532, 205.0535,
17 205.0536, 205.0537, 205.054, 205.063, 205.064, 205.065, 205.066,
18 205.162, 205.171, 205.191, 205.192, 205.193, 205.194, 205.196,
19 205.1965, 205.1967, 205.1969, 205.1971, 205.1973, and 205.1975,
20 is repealed.
21 Section 2. Paragraph (c) of subsection (2) of section
22 202.24, Florida Statutes, is amended to read:
23 202.24 Limitations on local taxes and fees imposed on
24 dealers of communications services.—
25 (2)
26 (c) This subsection does not apply to:
27 1. Local communications services taxes levied under this
28 chapter.
29 2. Ad valorem taxes levied pursuant to chapter 200.
30 3. Business taxes levied under chapter 205.
31 3.4. “911” service charges levied under chapter 365.
32 4.5. Amounts charged for the rental or other use of
33 property owned by a public body which is not in the public
34 rights-of-way to a dealer of communications services for any
35 purpose, including, but not limited to, the placement or
36 attachment of equipment used in the provision of communications
37 services.
38 5.6. Permit fees of general applicability which are not
39 related to placing or maintaining facilities in or on public
40 roads or rights-of-way.
41 6.7. Permit fees related to placing or maintaining
42 facilities in or on public roads or rights-of-way pursuant to s.
43 337.401.
44 7.8. Any in-kind requirements, institutional networks, or
45 contributions for, or in support of, the use or construction of
46 public, educational, or governmental access facilities allowed
47 under federal law and imposed on providers of cable or video
48 service pursuant to any existing ordinance or an existing
49 franchise agreement granted by each municipality or county,
50 under which ordinance or franchise agreement service is provided
51 prior to July 1, 2007, or as permitted under chapter 610.
52 Nothing in this subparagraph shall prohibit the ability of
53 providers of cable or video service to recover such expenses as
54 allowed under federal law.
55 8.9. Special assessments and impact fees.
56 9.10. Pole attachment fees that are charged by a local
57 government for attachments to utility poles owned by the local
58 government.
59 10.11. Utility service fees or other similar user fees for
60 utility services.
61 11.12. Any other generally applicable tax, fee, charge, or
62 imposition authorized by general law on July 1, 2000, which is
63 not specifically prohibited by this subsection or included as a
64 replaced revenue source in s. 202.20.
65 Section 3. Paragraph (a) of subsection (4) of section
66 213.0535, Florida Statutes, is amended to read:
67 213.0535 Registration Information Sharing and Exchange
68 Program.—
69 (4) There are two levels of participation:
70 (a) Each unit of state or local government responsible for
71 administering one or more of the provisions specified in
72 subparagraphs 1.-7. 1.-8. is a level-one participant. Level-one
73 participants shall exchange, monthly or quarterly, as determined
74 jointly by each participant and the department, the data
75 enumerated in subsection (2) for each new registrant, new filer,
76 or initial reporter, permittee, or licensee, with respect to the
77 following taxes, licenses, or permits:
78 1. The sales and use tax imposed under chapter 212.
79 2. The tourist development tax imposed under s. 125.0104.
80 3. The tourist impact tax imposed under s. 125.0108.
81 4. Local business taxes imposed under chapter 205.
82 4.5. Convention development taxes imposed under s.
83 212.0305.
84 5.6. Public lodging and food service establishment licenses
85 issued pursuant to chapter 509.
86 6.7. Beverage law licenses issued pursuant to chapter 561.
87 7.8. A municipal resort tax as authorized under chapter 67
88 930, Laws of Florida.
89 Section 4. Paragraph (b) of subsection (2) of section
90 213.756, Florida Statutes, is amended to read:
91 213.756 Funds collected are state tax funds.—
92 (2)
93 (b) This subsection applies to those taxes enumerated in s.
94 72.011, excluding chapter 202 and that portion of chapter 203
95 collected thereunder, and also applies to taxes imposed under
96 chapter 205.
97 Section 5. Paragraph (e) of subsection (1) of section
98 290.0057, Florida Statutes, is amended to read:
99 290.0057 Enterprise zone development plan.—
100 (1) Any application for designation as a new enterprise
101 zone must be accompanied by a strategic plan adopted by the
102 governing body of the municipality or county, or the governing
103 bodies of the county and one or more municipalities together. At
104 a minimum, the plan must:
105 (e) Commit the governing body or bodies to enact and
106 maintain local fiscal and regulatory incentives, if approval for
107 the area is received under s. 290.0065. These incentives may
108 include the municipal public service tax exemption provided by
109 s. 166.231, the economic development ad valorem tax exemption
110 provided by s. 196.1995, the business tax exemption provided by
111 s. 205.054, local impact fee abatement or reduction, or low
112 interest or interest-free loans or grants to businesses to
113 encourage the revitalization of the nominated area.
114 Section 6. Paragraph (f) of subsection (3) of section
115 337.401, Florida Statutes, is amended to read:
116 337.401 Use of right-of-way for utilities subject to
117 regulation; permit; fees.—
118 (3)
119 (f) Except as expressly allowed or authorized by general
120 law and except for the rights-of-way permit fees subject to
121 paragraph (c), a municipality or county may not levy on a
122 provider of communications services a tax, fee, or other charge
123 or imposition for operating as a provider of communications
124 services within the jurisdiction of the municipality or county
125 which is in any way related to using its roads or rights-of-way.
126 A municipality or county may not require or solicit in-kind
127 compensation, except as otherwise provided in s. 202.24(2)(c)7.
128 s. 202.24(2)(c)8. or s. 610.109. Nothing in this paragraph shall
129 impair any ordinance or agreement in effect on May 22, 1998, or
130 any voluntary agreement entered into subsequent to that date,
131 which provides for or allows in-kind compensation by a
132 telecommunications company.
133 Section 7. Paragraphs (e) through (o) of subsection (1) of
134 section 376.84, Florida Statutes, are redesignated as paragraphs
135 (d) through (n), respectively, and present paragraph (d) of that
136 subsection is amended to read:
137 376.84 Brownfield redevelopment economic incentives.—It is
138 the intent of the Legislature that brownfield redevelopment
139 activities be viewed as opportunities to significantly improve
140 the utilization, general condition, and appearance of these
141 sites. Different standards than those in place for new
142 development, as allowed under current state and local laws,
143 should be used to the fullest extent to encourage the
144 redevelopment of a brownfield. State and local governments are
145 encouraged to offer redevelopment incentives for this purpose,
146 as an ongoing public investment in infrastructure and services,
147 to help eliminate the public health and environmental hazards,
148 and to promote the creation of jobs in these areas. Such
149 incentives may include financial, regulatory, and technical
150 assistance to persons and businesses involved in the
151 redevelopment of the brownfield pursuant to this act.
152 (1) Financial incentives and local incentives for
153 redevelopment may include, but not be limited to:
154 (d) Waiver, reduction, or limitation by line of business
155 with respect to business taxes pursuant to chapter 205.
156 Section 8. Subsections (5) and (6) of section 379.3761,
157 Florida Statutes, are renumbered as subsections (4) and (5),
158 respectively, and present subsection (4) of that section is
159 amended to read:
160 379.3761 Exhibition or sale of wildlife; fees;
161 classifications.—
162 (4) The provisions of this section relative to licensing
163 for exhibition do not apply to any municipal, county, state, or
164 other publicly owned wildlife exhibit or any traveling zoo,
165 circus, or exhibit licensed under chapter 205.
166 Section 9. Subsection (5) of section 482.071, Florida
167 Statutes, is amended to read:
168 482.071 Licenses.—
169 (5) A license under this section is a prerequisite for the
170 issuance of a local occupational license to engage in pest
171 control, as provided in s. 205.1967.
172 Section 10. Paragraphs (b) through (g) of subsection (1) of
173 section 482.242, Florida Statutes, are redesignated as
174 paragraphs (a) through (f), respectively, and present paragraph
175 (a) of that subsection is amended to read:
176 482.242 Preemption.—
177 (1) This chapter is intended as comprehensive and exclusive
178 regulation of pest control in this state. The provisions of this
179 chapter preempt to the state all regulation of the activities
180 and operations of pest control services, including the
181 pesticides used pursuant to labeling and registration approved
182 under part I of chapter 487. No local government or political
183 subdivision of the state may enact or enforce an ordinance that
184 regulates pest control, except that the preemption in this
185 section does not prohibit a local government or political
186 subdivision from enacting an ordinance regarding any of the
187 following:
188 (a) Local business taxes adopted pursuant to chapter 205.
189 Section 11. Subsections (5), (6), and (7) of section
190 489.119, Florida Statutes, are renumbered as subsections (4),
191 (5), and (6), respectively, and present subsection (4) of that
192 section is amended to read:
193 489.119 Business organizations; qualifying agents.—
194 (4) When a certified qualifying agent, on behalf of a
195 business organization, makes application for a business tax
196 receipt in any municipality or county of this state, the
197 application shall be made with the tax collector in the name of
198 the business organization and the qualifying agent; and the
199 license, when issued, shall be issued to the business
200 organization, upon payment of the appropriate licensing fee and
201 exhibition to the tax collector of a valid certificate for the
202 qualifying agent issued by the department, and the state license
203 numbers shall be noted thereon.
204 Section 12. Subsection (1) of section 489.127, Florida
205 Statutes, is amended to read:
206 489.127 Prohibitions; penalties.—
207 (1) No person shall:
208 (a) Falsely hold himself or herself or a business
209 organization out as a licensee, certificateholder, or
210 registrant;
211 (b) Falsely impersonate a certificateholder or registrant;
212 (c) Present as his or her own the certificate or
213 registration of another;
214 (d) Knowingly give false or forged evidence to the board or
215 a member thereof;
216 (e) Use or attempt to use a certificate or registration
217 that has been suspended or revoked;
218 (f) Engage in the business or act in the capacity of a
219 contractor or advertise himself or herself or a business
220 organization as available to engage in the business or act in
221 the capacity of a contractor without being duly registered or
222 certified;
223 (g) Operate a business organization engaged in contracting
224 after 60 days following the termination of its only qualifying
225 agent without designating another primary qualifying agent,
226 except as provided in ss. 489.119 and 489.1195;
227 (h) Commence or perform work for which a building permit is
228 required pursuant to part IV of chapter 553 without such
229 building permit being in effect; or
230 (i) Willfully or deliberately disregard or violate any
231 municipal or county ordinance relating to uncertified or
232 unregistered contractors.
233
234 For purposes of this subsection, a person or business
235 organization operating on an inactive or suspended certificate
236 or registration is not duly certified or registered and is
237 considered unlicensed. A business tax receipt issued under the
238 authority of chapter 205 is not a license for purposes of this
239 part.
240 Section 13. Paragraph (c) of subsection (1) of section
241 489.128, Florida Statutes, is redesignated as paragraph (b), and
242 present paragraph (b) of that subsection is amended to read:
243 489.128 Contracts entered into by unlicensed contractors
244 unenforceable.—
245 (1) As a matter of public policy, contracts entered into on
246 or after October 1, 1990, by an unlicensed contractor shall be
247 unenforceable in law or in equity by the unlicensed contractor.
248 (b) For purposes of this section, an individual or business
249 organization may not be considered unlicensed for failing to
250 have a business tax receipt issued under the authority of
251 chapter 205.
252 Section 14. Paragraph (c) of subsection (3) of section
253 489.131, Florida Statutes, is amended to read:
254 489.131 Applicability.—
255 (3) Nothing in this part limits the power of a municipality
256 or county:
257 (c) To collect business taxes, subject to s. 205.065, and
258 inspection fees for engaging in contracting or examination fees
259 from persons who are registered with the board pursuant to local
260 examination requirements and issue business tax receipts.
261 However, nothing in this part shall be construed to require
262 general contractors, building contractors, or residential
263 contractors to obtain additional business tax receipts for
264 specialty work when such specialty work is performed by
265 employees of such contractors on projects for which they have
266 substantially full responsibility and such contractors do not
267 hold themselves out to the public as being specialty
268 contractors.
269 Section 15. Subsection (3) of section 489.516, Florida
270 Statutes, is amended to read:
271 489.516 Qualifications to practice; restrictions;
272 prerequisites.—
273 (3) When a certificateholder desires to engage in
274 contracting in any area of the state, as a prerequisite
275 therefor, he or she shall only be required to exhibit to the
276 local building official, tax collector, or other authorized
277 person in charge of the issuance of licenses and building or
278 electrical permits in the area evidence of holding a current
279 certificate and a current business tax receipt issued by the
280 jurisdiction in which the certificateholder’s principal place of
281 business is located and having paid the fee for the permit
282 required of other persons. However, a local construction
283 regulation board may deny the issuance of an electrical permit
284 to a certified contractor, or issue a permit with specific
285 conditions, if the local construction regulation board has found
286 such contractor, through the public hearing process, to be
287 guilty of fraud or a willful building code violation within the
288 county or municipality that the local construction regulation
289 board represents, or if the local construction regulation board
290 has proof that such contractor, through the public hearing
291 process, has been found guilty, in another county or
292 municipality within the past 12 months, of fraud or a willful
293 building code violation and finds, after providing notice to the
294 contractor, that such fraud or violation would have been fraud
295 or a violation if committed in the county or municipality that
296 the local construction board represents. Notification of and
297 information concerning such permit denial shall be submitted to
298 the Department of Business and Professional Regulation within 15
299 days after the local construction regulation board decides to
300 deny the permit.
301 Section 16. Subsections (7) through (10) of section
302 489.521, Florida Statutes, are renumbered as subsections (6)
303 through (9), respectively, and present subsection (6) of that
304 section is amended to read:
305 489.521 Business organizations; qualifying agents.—
306 (6) When a business organization qualified to engage in
307 contracting makes application for a business tax receipt in any
308 municipality or county of this state, the application shall be
309 made with the tax collector in the name of the business
310 organization, and the business tax receipt, when issued, shall
311 be issued to the business organization upon payment of the
312 appropriate licensing fee and exhibition to the tax collector of
313 a valid certificate issued by the department.
314 Section 17. Section 489.5315, Florida Statutes, is amended
315 to read:
316 489.5315 Proprietary electrical or alarm contractors.
317 Businesses that obtain an electrical or burglar alarm system
318 license to work only on their own equipment, and that do not
319 offer electrical or alarm contracting services to the public,
320 are not electrical or burglar alarm system contracting
321 businesses and do not have to obtain a business tax receipt in
322 addition to any they are otherwise required to have.
323 Section 18. Paragraph (c) of subsection (1) of section
324 489.532, Florida Statutes, is redesignated as paragraph (b), and
325 present paragraph (b) of that subsection is amended to read:
326 489.532 Contracts entered into by unlicensed contractors
327 unenforceable.—
328 (1) As a matter of public policy, contracts entered into on
329 or after October 1, 1990, by an unlicensed contractor shall be
330 unenforceable in law or in equity by the unlicensed contractor.
331 (b) For purposes of this section, an individual or business
332 organization shall not be considered unlicensed for failing to
333 have a business tax receipt issued under the authority of
334 chapter 205.
335 Section 19. Paragraph (q) of subsection (1) of section
336 489.533, Florida Statutes, is amended to read:
337 489.533 Disciplinary proceedings.—
338 (1) The following acts shall constitute grounds for
339 disciplinary actions as provided in subsection (2):
340 (q) Failing to affix a registration or certification number
341 as required by s. 489.521(6) s. 489.521(7).
342
343 For the purposes of this subsection, construction is considered
344 to be commenced when the contract is executed and the contractor
345 has accepted funds from the customer or lender.
346 Section 20. Subsection (9) of section 489.537, Florida
347 Statutes, is renumbered as subsection (8), and paragraph (b) of
348 subsection (3) and present subsection (8) of that section are
349 amended to read:
350 489.537 Application of this part.—
351 (3) Nothing in this act limits the power of a municipality
352 or county:
353 (b) To collect fees for business tax receipts and
354 inspections for engaging in contracting or examination fees from
355 persons who are registered with the local boards pursuant to
356 local examination requirements.
357 (8) Persons licensed under this part are subject to ss.
358 205.0535(1) and 205.065, as applicable.
359 Section 21. Subsection (3) of section 500.511, Florida
360 Statutes, is amended to read:
361 500.511 Fees; enforcement; preemption.—
362 (3) PREEMPTION OF AUTHORITY TO REGULATE.—Regulation of
363 bottled water plants, water vending machines, water vending
364 machine operators, and packaged ice plants is preempted by the
365 state. No county or municipality may adopt or enforce any
366 ordinance that regulates the licensure or operation of bottled
367 water plants, water vending machines, or packaged ice plants,
368 unless it is determined that unique conditions exist within the
369 county which require the county to regulate such entities in
370 order to protect the public health. This subsection does not
371 prohibit a county or municipality from requiring a business tax
372 pursuant to chapter 205.
373 Section 22. Subsection (1) of section 501.016, Florida
374 Statutes, is amended to read:
375 501.016 Health studios; security requirements.—Each health
376 studio that sells contracts for health studio services shall
377 meet the following requirements:
378 (1) Each health studio shall maintain for each separate
379 business location a bond issued by a surety company admitted to
380 do business in this state. The principal sum of the bond shall
381 be $50,000, and the bond, when required, shall be obtained
382 before a business tax receipt may be issued under chapter 205.
383 Upon issuance of a business tax receipt, the licensing authority
384 shall immediately notify the department of such issuance in a
385 manner established by the department by rule. The bond shall be
386 in favor of the state for the benefit of any person injured as a
387 result of a violation of ss. 501.012-501.019. The aggregate
388 liability of the surety to all persons for all breaches of the
389 conditions of the bonds provided herein shall in no event exceed
390 the amount of the bond. The original surety bond required by
391 this section shall be filed with the department.
392 Section 23. Paragraphs (c) through (f) of subsection (3) of
393 section 501.143, Florida Statutes, are redesignated as
394 paragraphs (b) through (e), respectively, and present paragraph
395 (b) of that subsection is amended to read:
396 501.143 Dance Studio Act.—
397 (3) REGISTRATION OF BALLROOM DANCE STUDIOS.—
398 (b) Any person applying for or renewing a local business
399 tax receipt to engage in business as a ballroom dance studio
400 must exhibit an active registration certificate from the
401 department before the local business tax receipt may be issued
402 or reissued under chapter 205.
403 Section 24. Subsection (9) of section 501.160, Florida
404 Statutes, is amended to read:
405 501.160 Rental or sale of essential commodities during a
406 declared state of emergency; prohibition against unconscionable
407 prices.—
408 (9) Upon a declaration of a state of emergency by the
409 Governor, in order to protect the health, safety, and welfare of
410 residents, any person who offers goods and services for sale to
411 the public during the duration of the emergency and who does not
412 possess a business tax receipt under s. 205.032 or s. 205.042
413 commits a misdemeanor of the second degree, punishable as
414 provided in s. 775.082 or s. 775.083. During a declared
415 emergency, this subsection does not apply to religious,
416 charitable, fraternal, civic, educational, or social
417 organizations. During a declared emergency and when there is an
418 allegation of price gouging against the person, failure to
419 possess a license constitutes reasonable cause to detain the
420 person, provided that the detention shall only be made in a
421 reasonable manner and only for a reasonable period of time
422 sufficient for an inquiry into the circumstances surrounding the
423 failure to possess a license.
424 Section 25. Subsection (1) of section 507.13, Florida
425 Statutes, is amended to read:
426 507.13 Local regulation.—
427 (1)(a) Except as provided in paragraph paragraphs (b) and
428 (c), this chapter preempts a local ordinance or regulation of a
429 county or municipality which regulates transactions relating to
430 movers of household goods or moving brokers.
431 (b) This chapter does not preempt an ordinance or
432 regulation originally enacted by a county before January 1,
433 2011, or a subsequent amendment to such an ordinance or
434 regulation. However, registration fees required by such an
435 ordinance or regulation must be reasonable and may not exceed
436 the cost of administering the ordinance or regulation. In
437 addition, registration and bonding may be required only of a
438 mover or moving broker whose principal place of business is
439 located within that county’s jurisdiction.
440 (c) This section does not preempt a local government’s
441 authority to levy a local business tax pursuant to chapter 205.
442 Section 26. Paragraph (f) of subsection (3) of section
443 539.001, Florida Statutes, is amended to read:
444 539.001 The Florida Pawnbroking Act.—
445 (3) LICENSE REQUIRED.—
446 (f) Any person applying for or renewing a local
447 occupational license to engage in business as a pawnbroker must
448 exhibit a current license from the agency before the local
449 business tax receipt may be issued or reissued.
450 Section 27. Section 559.939, Florida Statutes, is amended
451 to read:
452 559.939 State preemption.—No municipality or county or
453 other political subdivision of this state shall have authority
454 to levy or collect any registration fee or tax, as a regulatory
455 measure, or to require the registration or bonding in any manner
456 of any seller of travel who is registered or complies with all
457 applicable provisions of this part, unless that authority is
458 provided for by special or general act of the Legislature. Any
459 ordinance, resolution, or regulation of any municipality or
460 county or other political subdivision of this state which is in
461 conflict with any provision of this part is preempted by this
462 part. The provisions of this section do not apply to any local
463 business tax levied pursuant to chapter 205.
464 Section 28. This act shall take effect July 1, 2012.